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2017 (9) TMI 68 - AT - Central Excise100% EOU - CENVAT credit - manufacture - activities of Segregation of Shredded mixed metal - case of Revenue is that the process of segregation of scrap not treated as manufacturing activity specified under Section 2 (f) of CEA, 1944 and as such the appellant is not entitled for the Cenvat Credit under rule 6(1) CCR 2004 - Held that: - it is not under dispute that segregation of scrap was sold on payment of duty in the domestic market. Once the excise duty has been paid on the final product and same is not under dispute Cenvat credit on the input stage cannot be denied. For this reason itself, appellant is entitle for the CENVAT credit - it is not disputed that appellant have cleared the goods on payment of duty therefore, in terms of Rule 16 also appellant is entitle for the CENVAT credit - Appeal allowed - decided in favor of appellant.
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